47
Florida Department of Business & Professional Regulation Division of Pari-Mutuel Wagering 80 th Annual Report Fiscal Year 2010-2011 Rick Scott Governor Ken Lawson Secretary Leon M. Biegalski Director 1940 North Monroe Street Tallahassee, Florida 32399 Ph: 850.488.9130 www.MyFlorida.com/dbpr

Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

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Page 1: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Florida Department of Business amp Professional Regulation

Division of Pari-Mutuel Wagering 80th Annual Report

Fiscal Year 2010-2011

Rick Scott Governor

Ken Lawson Secretary

Leon M Biegalski Director

1940 North Monroe Street Tallahassee Florida 32399

Ph 8504889130

wwwMyFloridacomdbpr

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2011

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20102011 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 17

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 18

Components of Cardroom Revenue by Association 19

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 23

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 24

Promotional Programs for Florida-Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 33

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 34

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 35

Balance Sheet - Special Revenue Fund 36

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 37

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 38

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 41

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2010 and ended June 30 2011 This is the 80th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering In Florida pari-mutuel wagering is authorized for horse racing harness horse racing quarter horse racing greyhound racing jai alai games Additionally cardroom poker games are authorized at pari-mutuel facilities along with slot machine gaming at pari-mutuel facilities in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games are conducted As of June 30 2011 there were 27 pari-mutuel facilities located throughout the state This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida-bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the statute matrix section

Pursuant to Section 550002(13) Florida Statutes ldquohandlerdquo is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

bull Live Ontrack Handle from live racesgames at the trackfronton bull Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton bull Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons bull Intertrack Simulcast Handle from simulcast signals received by a Florida

trackfronton and broadcast to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering and included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the statistical section of this report The schedules of intertrack wagering handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationfacility section of the report

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing quarter horse racing greyhound racing and jai alai games Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient regulatory oversight of the industry

The divisions structure includes six functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations Slot Operations and Compact Compliance Office Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized overseeing the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons processing certain complaints and approving totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20102011 the auditing staff conducted reviews for 63544 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 26 mutuels audits 27 escheat audits 24 cardroom audits 24 surveillance tape audits 24 jackpot audits five slot audits five playerrsquos club audits four horse track breederrsquos cardroom gross receipts payout audits eight jai alai playerrsquos cardroom gross receipts prize payout audits two breedersrsquo awards audits and 37 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 2: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2011

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20102011 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 17

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 18

Components of Cardroom Revenue by Association 19

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 23

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 24

Promotional Programs for Florida-Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 33

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 34

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 35

Balance Sheet - Special Revenue Fund 36

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 37

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 38

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 41

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2010 and ended June 30 2011 This is the 80th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering In Florida pari-mutuel wagering is authorized for horse racing harness horse racing quarter horse racing greyhound racing jai alai games Additionally cardroom poker games are authorized at pari-mutuel facilities along with slot machine gaming at pari-mutuel facilities in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games are conducted As of June 30 2011 there were 27 pari-mutuel facilities located throughout the state This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida-bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the statute matrix section

Pursuant to Section 550002(13) Florida Statutes ldquohandlerdquo is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

bull Live Ontrack Handle from live racesgames at the trackfronton bull Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton bull Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons bull Intertrack Simulcast Handle from simulcast signals received by a Florida

trackfronton and broadcast to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering and included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the statistical section of this report The schedules of intertrack wagering handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationfacility section of the report

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing quarter horse racing greyhound racing and jai alai games Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient regulatory oversight of the industry

The divisions structure includes six functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations Slot Operations and Compact Compliance Office Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized overseeing the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons processing certain complaints and approving totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20102011 the auditing staff conducted reviews for 63544 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 26 mutuels audits 27 escheat audits 24 cardroom audits 24 surveillance tape audits 24 jackpot audits five slot audits five playerrsquos club audits four horse track breederrsquos cardroom gross receipts payout audits eight jai alai playerrsquos cardroom gross receipts prize payout audits two breedersrsquo awards audits and 37 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 3: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

INTR

OD

UC

TIO

N

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2010 and ended June 30 2011 This is the 80th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering In Florida pari-mutuel wagering is authorized for horse racing harness horse racing quarter horse racing greyhound racing jai alai games Additionally cardroom poker games are authorized at pari-mutuel facilities along with slot machine gaming at pari-mutuel facilities in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games are conducted As of June 30 2011 there were 27 pari-mutuel facilities located throughout the state This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida-bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the statute matrix section

Pursuant to Section 550002(13) Florida Statutes ldquohandlerdquo is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

bull Live Ontrack Handle from live racesgames at the trackfronton bull Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton bull Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons bull Intertrack Simulcast Handle from simulcast signals received by a Florida

trackfronton and broadcast to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering and included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the statistical section of this report The schedules of intertrack wagering handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationfacility section of the report

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing quarter horse racing greyhound racing and jai alai games Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient regulatory oversight of the industry

The divisions structure includes six functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations Slot Operations and Compact Compliance Office Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized overseeing the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons processing certain complaints and approving totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20102011 the auditing staff conducted reviews for 63544 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 26 mutuels audits 27 escheat audits 24 cardroom audits 24 surveillance tape audits 24 jackpot audits five slot audits five playerrsquos club audits four horse track breederrsquos cardroom gross receipts payout audits eight jai alai playerrsquos cardroom gross receipts prize payout audits two breedersrsquo awards audits and 37 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 4: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2010 and ended June 30 2011 This is the 80th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering In Florida pari-mutuel wagering is authorized for horse racing harness horse racing quarter horse racing greyhound racing jai alai games Additionally cardroom poker games are authorized at pari-mutuel facilities along with slot machine gaming at pari-mutuel facilities in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games are conducted As of June 30 2011 there were 27 pari-mutuel facilities located throughout the state This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida-bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the statute matrix section

Pursuant to Section 550002(13) Florida Statutes ldquohandlerdquo is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

bull Live Ontrack Handle from live racesgames at the trackfronton bull Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton bull Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons bull Intertrack Simulcast Handle from simulcast signals received by a Florida

trackfronton and broadcast to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering and included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the statistical section of this report The schedules of intertrack wagering handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationfacility section of the report

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing quarter horse racing greyhound racing and jai alai games Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient regulatory oversight of the industry

The divisions structure includes six functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations Slot Operations and Compact Compliance Office Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized overseeing the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons processing certain complaints and approving totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20102011 the auditing staff conducted reviews for 63544 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 26 mutuels audits 27 escheat audits 24 cardroom audits 24 surveillance tape audits 24 jackpot audits five slot audits five playerrsquos club audits four horse track breederrsquos cardroom gross receipts payout audits eight jai alai playerrsquos cardroom gross receipts prize payout audits two breedersrsquo awards audits and 37 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 5: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing quarter horse racing greyhound racing and jai alai games Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient regulatory oversight of the industry

The divisions structure includes six functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations Slot Operations and Compact Compliance Office Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized overseeing the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons processing certain complaints and approving totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20102011 the auditing staff conducted reviews for 63544 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 26 mutuels audits 27 escheat audits 24 cardroom audits 24 surveillance tape audits 24 jackpot audits five slot audits five playerrsquos club audits four horse track breederrsquos cardroom gross receipts payout audits eight jai alai playerrsquos cardroom gross receipts prize payout audits two breedersrsquo awards audits and 37 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 6: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20102011 Operationsrsquo Licensing Section processed 28980 occupational license applications for businesses and individuals of which 4001 were related to cardroom operations 22290 were related to racing operations and 2689 were related to slot machine operations The Office of Operations also processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each racegame and conduct inquiries and hearings for alleged violations of the state pari-mutuel statutes and rules The Stewards and Hearing Officers issued 166 rulings 138 consent orders and assessed fines totaling $33995 and imposed 71 race-riding andor license suspensions for violations in Fiscal Year 20102011

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Floridarsquos College of Veterinary Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 87458 samples that included 71310 greyhound urine samples and 16148 horse urine and blood samples Additionally division investigators submitted nine investigative samples during Fiscal Year 20102011 There were 184 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur in the cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of a warning letter consent order administrative fine license suspension hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20102011 there were 437 investigations conducted including 27 drug positives 33 slot related cases and the preparation of 84 consent orders and warning letters

The investigationsrsquo staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantsrsquo personal and financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes In addition the investigationsrsquo staff conducted 4652 in-depth inspections of pari-mutuel facilities and slot machine facilities including cardrooms greyhound kennels and horse stables both prior to opening of a meet as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 7: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the pari-mutuel facilities in Broward and Miami-Dade County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing laboratory issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 1D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20102011 the Slot Operationsrsquo staff completed 4430 inspections Of those 209 items were found to be non-compliance of which 10 were turned over to Investigations and to the departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 208 observations from inspections so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 125 individual and facility Consent Orders issued at the regional level totaling $8425 in fines or final warning notices

There were 475 shipments of authorized slot machines and components which required the verification of 1620 slot machines and 14621 parts The Slot Operationsrsquo staff authorized and participated in 7597 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the state General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20102011 $173948625 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 668 permitholder monthly remittance reports conducted 16 charity day audits and 38 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the department the Executive Office of the Governor the Legislature and industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 The Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency (SCA) with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven (7) casinos located in Broward Hillsborough Collier Glades and Hendry counties and is the largest operator of gaming facilities in the State

During Fiscal Year 20102011 the State Compliance Agency completed 55 inspections of tribal gaming facilities spanning over 416 man hours Additionally $137500000 in revenue sharing with the Tribe was collected Of this $750000 was distributed to local governments including both counties and municipalities which were affected by the Tribersquos operation of covered gaming activities

The Miccosukee Tribe was not made a part of this Compact and therefore continues to operate exclusively within Federal jurisdiction For additional information contact the National Indian Gaming Commission wwwnigcgov or at the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 8: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Events Shaping the 20102011 RacingGaming Season in Florida

bull The List of Authorized Card Games was first posted for viewing in July 2010 via the department website

bull On August 19 2010 the division signed a final order for Investment Corporation of Palm Beach to convert their inactive jai alai permit to a greyhound permit On October 1 2010 they operated as License Acquisitions LLC at Palm Beach Kennel Club until December 31 2010 becoming a dual permit site

bull Daytona Beach Kennel Club converted the inactive Volusia Jai Alai permit to a greyhound permit and began West Volusia Racing Inc on January 1 2011 through April 2 2011 creating another dual permit facility

bull January 2011 marked the first time the division approved the use of ldquohole cardrdquo cameras in Florida for Orange Park Kennel Club The event was broadcast through several television networks increasing public awareness of Florida cardroom gaming

bull Calder Race Course Gulfstream Park and Orlando Jai Alai all introduced new or experimental wagers this year Several have been successful In cooperation with the permitholders striving to entice more patrons Rule 61D-7014 FAC was amended allowing higher jackpot balances and payouts

bull The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 State collection of revenue sharing pursuant to the Compact began in August 2010 State oversight of Seminole gaming facilities as outlined in the Compact began the same month

bull Hialeah obtained a license to operate slots on December 22 2010

bull Miami Jai Alai obtained a license to operate slots on May 12 2011

bull Effective July 1 2010 the annual license fee for slot gaming was reduced from $3 million to $25 million

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 9: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

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I

I

I

I

I

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I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

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I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

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I I I I -

I I I I I -

I I I I -

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 10: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $714 billion in pari-mutuel handle wagered resulted in $433 billion in state revenue There were 3633 cumulative operating days held this fiscal year which resulted in approximately $8833 million in total handle and $136 million in state revenue

Over the last ten years pari-mutuel wagering has experienced a 48 percent decline in handle and total state revenue has decreased 634 percent along with a 213 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20012002 through 20102011

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

20012002

20022003

20032004

20042005

20052006

20062007

20072008

20082009

20092010

20102011

Number of Racing Days

4614

4365

4459

4424

4993

5592

4857

4364

4167

3633

Total Paid Attendance

2836869

2742429

2804583

2135044

2066192

2351126

1419748

722699

614889

507804

Total Pari-Mutuel

Handle

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

$1108401006

$ 958537395

$ 883381429

Total State Revenue (1)

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

$19814027

$16706611

$13573343

State Revenue as a Percent

of Handle

219

210

222

223

232

204

191

179

174

154

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include state revenue from cardroom and slot operations

7

- I I

- I I

- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

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Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

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Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 11: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

- I I

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- I I

- I I

- I I

- I I

I I

- I I

-- I I

~ I

N I

I

I I

~ I

I I

N I

~ I I

~ I I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Pari-Mutuel Handle by Industry Fiscal Years 20012002-20102011

Jai Alai Total Handle Greyhound Total Handle Horse Total Handle Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

State Revenue ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

State Tax Revenue by Industry Fiscal Years 20012002-20102011

Jai Alai State Revenue Horse State Revenue Greyhound State Revenue Total State Revenue

8

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 12: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

I

I

~ I

I

I

I

I

I

I I

I I

I

I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 05 10 15 20 25 30 35

Effective Tax Rate

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20012002-20102011

Jai Alai Horse Greyhound

0 200 400 600 800 1000 1200 1400 1600 1800 Handle ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20012002-20102011

Simulcast Intertrack Simulcast Intertrack LiveOntrack Total Handle

9

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 13: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

I I I I I I - I I I I I I

I I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I

I I I I I I I I I I I I I I I I I I I I

I I I I I -

I I I I I

I I I I I -

I I I I I

I I I I -

I I I I -

I I I I I -

I I I I -

I I I I -

I I I I I I I I I I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 20012002-20102011

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

Fisc

al Y

ear

Purses Paid Fiscal Years 20012002-20102011

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 14: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track HampT Gaming Inc dba Mardi Gras Racetrack Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc License Acquistions LLCdba Palm Beach Greyhound Racing Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Racing LLP SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track West Volusia Racing Inc

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Poker and Jai Alai Orlando Jai Alai Summer Jai Alai Summersport Enterprises LLC

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Total Paid

Permitholder Revenues From

Pari-Mutuel Public Handle To Charities Handle Pool

$15900 $0 $31151 $2788863 $7348382 55200 206155 158882 6221967 21217635 10122 4962 3914 516257 1135638

123680 447077 66872 3695634 14261641 8900 0 31391 1651315 5728204

30560 83989 110538 3274627 11276157 86160 25097 4375 247000 831780 81440 349527 90689 3191425 11980465 8900 0 29756 1508984 5192033 5549 647 0 39255 96279

103120 247523 59779 4637287 16812620 34080 97955 103474 2908050 10124983

160480 736211 107890 10665697 37678630 15360 0 27963 1400132 5018978 28791 14849 0 396759 1292061 15360 0 29538 1296097 4796555 10320 2074 37645 2275113 7158645 36560 114666 103155 5338568 17996968 49200 151710 120688 5580005 18805458 14240 0 28193 1024644 2733569

$893922 $2482442 $1145893 $58657679 $201486681

$105000 $0 $1185 $2113718 $6707506 24960 60406 1441 558454 1669374 31360 0 0 (31169) 494

100320 0 5652 2672298 7931499 13120 0 0 (4293) 24623 22680 0 2985 224191 775622 29760 0 3835 738988 2203713 74520 0 1626 1628994 5150820

$401720 $60406 $16724 $7901181 $24463651

$194300 $2852793 $303367 $42431464 $170882868 133700 1237050 130365

2

8516306 111111727 168200 1266926 107143 18493474 73653016 88200 905023 273726 16309804 65886055

$584400 $6261792 $814601

$

105751048

$

421533666

$329200 $563670 $9464 $10273225 $38337964

$29100 $15492 $0 $146226 $1221282

$2238342 $9383802 $1986682

$

182729359 $687043244

Daily License

Fee Total

Handle

$10184296 27859839 1670893

18594904 7419810

14775871 1194412

15693546 6739673

141730 21860329 13268542 49348908 6462433 1732460 6137550 9483797

23589917 24707061 3800646

$264666617

$8927409 2314635

685 10709769

33450 1025478 2976296 6855960

$32843682

$216664792 141129148 93688759 83462808

$534945507

$49513523

$1412100

$

883381429

11

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 15: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

TOTAL STATE REVENUE FROM PERFORMANCES

Daily Total Live Daily Total Simulcast Fiscal Year 20102011 Tax on License Taxes and License Taxes and

Handle Fee Fees Collected Fee Fees Collected Greyhound Racing Associations

Daytona Beach Kennel Club Inc $0 $0 $0 $0 $0 $0 Derby Lane (St Petersburg Kennel Club Inc) 83010 40800 123810 0 0 0 Ebro Greyhound Park 4962 6282 11244 0 0 0 Flagler Dog Track 58150 61200 119350 60746 49500 110246 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 0 0 0 0 Jacksonville Kennel Club Inc 35932 16160 52092 0 0 0 Jefferson County Kennel Club Inc 25097 80960 106057 0 0 0 License Acquistions LLCdba Palm Beach Greyhound Racing 160629 67520 228149 0 0 0 Mardi Gras Racetrack and Gaming Center 0 0 0 0 0 0 Melbourne Greyhound Park LLC 647 5549 6196 0 0 0 Naples-Ft Myers Greyhound Track 121344 92400 213744 0 0 0 Orange Park Kennel Club Inc 37258 19680 56938 0 0 0 Palm Beach Kennel Club 338785 146560 485345 0 0 0 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Pensacola Greyhound Racing LLP 14849 28791 43640 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 Sarasota Kennel Club Inc 1606 2000 3606 0 0 0 St Johns Greyhound Park 46199 22160 68359 0 0 0 Tampa Greyhound Track 65281 34800 100081 0 0 0 West Volusia Racing Inc 0 0 0 0 0 0

Total Greyhound Tracks $993749 $624862 $1618611 $60746 $49500 $110246

Jai Alai Frontons Dania Jai Alai $0 $104040 $104040 $0 $0 $0 Ft Pierce Jai Alai 0 24480 24480 0 0 0 Hamilton Jai Alai and Poker 0 31360 31360 0 0 0 Miami Jai Alai 0 98880 98880 0 0 0 Ocala Poker and Jai Alai 0 13120 13120 0 0 0 Orlando Jai Alai 0 20160 20160 0 0 0 Summer Jai Alai 0 28800 28800 0 0 0 Summersport Enterprises LLC 0 73560 73560 0 0 0

Total Jai Alai Frontons $0 $394400 $394400 $0 $0 $0

Thoroughbred Racing Associations Calder Race Course Inc $73724 $100100 $173824 $203785 $87500 $291285 Gulfstream Park Racing Association Inc 188832

7

3200

2

62032 113494

5

2500

1

65994Tampa Bay Downs Inc 77960 88200 166160 35764 71500 107264 Tropical Park Inc 33589 44800 78389 64862 35000 99862

Total Thoroughbred Tracks $374105

$

306300 $

680405 $417905 $

246500

$

664405

Harness Racing Associations Isle Casino and Racing at Pompano Park $22428 $141700 $164128 $68723 $179000 $247723

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $11048 $19600 $30648 $639 $9500 $10139

1401330 $1486862

$

2888192

$

548013 $484500

$

1032513TOTAL FOR ALL TRACKS AND FRONTONS

LIVE SIMULCAST

Tax on

Handle

ITW ITW SIM CHARITY

PERFORMANCES Daily TOTAL TAXES

License and FEES

Fee COLLECTED (A)

$0 $0 $15900 $15900 123145 0 14400 261355

0 0 3840 15084 111282 216899 12980 570757

0 0 8900 8900 48057 0 14400 114549

0 0 5200 111257 188898 0 13920 430967

0 0 8900 8900 0 0 0 6196

126179 0 10720 350643 60697 0 14400 132035

397426 0 13920 896691 0 0 15360 15360 0 0 0 43640 0 0 15360 15360

468 0 8320 12394 68467 0 14400 151226 86429 0 14400 200910

0 0 14240 14240 $1211048 $216899 $219560 $3376364

$0 $0 $960 $105000 60406 0 480 85366

0 0 0 31360 0 0 1440 100320 0 0 0 13120 0 0 2520 22680 0 0 960 29760 0 0 960 74520

$60406 $0 $7320 $462126

$192114 $2383170 $6700 $3047093

3

69490 565234

8

000

1

370750 406185 747017 8500 1435126

88384 718188 8400 993223

$ 1056173 $

4413609 $31600

$

6846192

$53250 $419269 $8500 $892870

$2668 $1137 $0 $44592

$2383545 $5050914 $266980

$

11622144

Tax on

Handle

Tax on

Handle

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 16: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20102011 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Daytona Beach Kennel Club Inc $4395833 $339690 $4960087 $0 $9695610 $287296 $30856 $170534 $0 $488686 $10184296 Derby Lane (St Petersburg Kennel Club Inc) 10572855 0 14851148 0 25424003 1278703 0 1157133 0 2435836 27859839 Ebro Greyhound Park 1619399 0 0 0 1619399 51494 0 0 0 51494 1670893 Flagler Dog Track 2724826 2172154 5074680 7521539 17493199 210703 82794 440131 368077 1101705 18594904 HampT Gaming Inc dba Mardi Gras Racetrack 1040416 1810759 1572186 2462272 6885633 136258 92438 173441 132040 534177 7419810 Jacksonville Kennel Club Inc 4698619 28046 8106149 122947 12955761 729182 1090928 1820110 14775871 Jefferson County Kennel Club Inc 1136843 0 0 0 1136843 57569 0 0 0 57569 1194412 License Acquistions LLCdba Palm Beach Greyhound Racing 5115110 0 8959529 0 14074639 676493 0 942414 0 1618907 15693546 Mardi Gras Racetrack and Gaming Center 1201190 1452379 1385705 2196170 6235444 126391 95935 143317 138586 504229 6739673 Melbourne Greyhound Park LLC 141730 0 0 0 141730 0 0 0 0 0 141730 Naples-Ft Myers Greyhound Track 8994422 0 11789245 0 20783667 565768 0 510894 0 1076662 21860329 Orange Park Kennel Club Inc 4013498 0 7535430 0 11548928 662489 0 1057125 0 1719614 13268542 Palm Beach Kennel Club 17584283 0 29780734 0 47365017 953824 0 1030067 0 1983891 49348908 Penn Sanford LLC dba Sanford-Orlando Kennel Club 3498513 0 2517878 0 6016391 252999 0 193043 0 446042 6462433 Pensacola Greyhound Racing LLP 1732460 0 0 0 1732460 0 0 0 0 0 1732460 SOKC LLC dba Sanford-Orlando Kennel Club 3543583 0 2120019 0 5663602 306930 0 167018 0 473948 6137550 Sarasota Kennel Club Inc 6040786 0 2876627 0 8917413 449332 0 117052 0 566384 9483797 St Johns Greyhound Park 8347045 0 13455130 0 21802175 758085 0 1029657 0 1787742 23589917 Tampa Greyhound Track 8800400 0 14003988 0 22804388 786008 0 1116665 0 1902673 24707061 West Volusia Racing Inc 1643217 0 1709842 0 3353059 286457 0 161130 0 447587 3800646

Total Greyhound Tracks $96845028 $5803028 $130698377 $12302928 $245649361 $8575981 $302023 $9500549 $638703 $19017256 $264666617

Jai Alai Frontons Dania Jai Alai $4078093 $0 $4773612 $0 $8851705 $34230 $0 $41474 $0 $75704 $8927409 Ft Pierce Jai Alai 427749 0 1830473 0 2258222 12741 0 43672 0 56413 2314635 Hamilton Jai Alai and Poker 685 0 0 0 685 0 0 0 0 0 685 Miami Jai Alai 4967859 0 5549646 0 10517505 97795 0 94469 0 192264 10709769 Ocala Poker and Jai Alai 33450 0 0 0 33450 0 0 0 0 0 33450 Orlando Jai Alai 618018 0 144640 0 762658 248525 0 14295 0 262820 1025478 Summer Jai Alai 1398053 0 1454176 0 2852229 61112 0 62955 0 124067 2976296 Summersport Enterprises LLC 2768576 0 4009646 0 6778222 28454 0 49284 0 77738 6855960

Total Jai Alai Frontons $14292483 $0 $17762193 $0 $32054676 $482857 $0 $306149 $0 $789006 $32843682

Thoroughbred Racing Associations Calder Race Course Inc $14744819 $40757085 $12558423 $128503943 $196564270 $1245034 $3415436 $909019 $14531033 $20100522 $216664792 Gulfstream Park Racing Association Inc 40662333 22698865 26532526 36565543 126459267 6437770 2187020 3325228 2719863 14669881 141129148 Tampa Bay Downs Inc 18167235 7152704 29319962 31136439 85776340 2249687 515404 2981218 2166110 7912419 93688759 Tropical Park Inc 6717759 12972364 6123743 39708842 65522708 1350206 3180992 1241744 12167158 17940100 83462808

Total Thoroughbred Tracks $80292146 $83581018 $74534654 $235914767 $474322585 $11282697 $9298852 $8457209 $31584164 $60622922 $534945507

Harness Racing Associations Isle Casino and Racing at Pompano Park $4485661 $13744512 $1744542 $28717411 $48692126 $243115 $147122 $97314 $333846 $821397 $49513523

Quarter Horse Racing Associations South Florida Racing Association LLC (Hialeah Park) $1104834 $63942 $195968 $47356 $1412100 $0 $0 $0 $0 $0 $1412100

$197020152 $103192500 $224935734 $276982462 $802130848 $20584650 $9747997 $18361221 $32556713 $81250581 $883381429TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 17: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20102011

GUEST FACILITY DAYTONA DERBY LANE FLAGLER

HampT GAMING

HOST PERMITHOLDER

LICENSE JACKSONVILLE ACQUISITIONS

MARDI GRAS

NAPLES-FT MYERS

ORANGE PARK

PALM BEACH

Greyhound Permitholders Daytona Beach Kennel Club Inc $0 $366387 $1393176 $233845 $487866 $446881 $114758 $208561 $424675 $940721 Derby Lane (St Petersburg Kennel Club Inc) 533471 0 383361 150252 747628 921537 125999 1079114 705398 3036123 Ebro Greyhound Park 0 787190 0 0 138932 245837 0 0 245550 730282 Flagler Dog Track 201275 887126 0 1137818 482161 948160 999152 1759701 431946 2767456 HampT Gaming Inc dba Mardi Gras Racetrack 615327 607317 5408815 0 528507 591566 0 765851 384054 1868623 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 10092 Jefferson County Kennel Club Inc 0 695521 0 0 328899 0 0 0 243927 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 133546 0 70582 0 0 0 18057 230385 633362 0 Mardi Gras Racetrack and Gaming Center 31252 366607 0 0 0 172789 0 514478 7811 546858 Melbourne Greyhound Park LLC 155438 393886 113678 28647 215474 456888 29796 337016 208692 1392892 Naples-Ft Myers Greyhound Track 147412 666655 937937 264798 251801 480045 220263 0 221129 1574456 Orange Park Kennel Club Inc 1059342 1937902 643612 254058 0 1070707 230097 1304207 0 3310287 Palm Beach Kennel Club 281193 1058148 271514 112896 907164 0 75474 760964 170553 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 341016 57447 810022 0 465118 842349 163484 268399 569949 1008979 Pensacola Greyhound Racing LLP 0 0 0 0 1314372 0 0 0 1379297 0 SOKC LLC dba Sanford-Orlando Kennel Club 190811 1072784 250955 645922 187451 0 340887 633368 0 1543543 Sarasota Kennel Club Inc 186892 1361108 455648 72924 551265 973196 64694 930934 434060 2594138 St Johns Greyhound Park 250360 435948 127688 103288 702196 493665 84596 369363 621633 1438087 Tampa Greyhound Track 480577 2816044 381625 155547 645449 924835 122800 1007240 595236 2815201 West Volusia Racing Inc 0 504371 0 309717 0 0 507197 224449 0 514490

Total Greyhound Permitholders $4607912 $14014441 $11248613 $3469712 $7954283 $8568455 $3097254 $10394030 $7277272 $26092228

Jai Alai Permitholders Dania Jai Alai $0 $0 $373710 $630615 $0 $0 $554562 $342778 $0 $0 Ft Pierce Jai Alai 268242 320655 219054 0 248302 0 0 584525 319081 374631 Hamilton Jai Alai and Poker 47780 0 102013 0 213567 81661 0 0 196686 174205 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 114451 297904 84180 29501 203152 182066 21124 208217 170654 608420 Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises LLC 0 0 1103745 0 2175 0 0 39135 0 0

Total Jai Alai Permitholders $430473 $618559 $1882702 $660116 $667196 $263727 $575686 $1174655 $686421 $1157256

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 204193 0 0 113916 190052 0 0 113828 568035 Tampa Bay Downs Inc 92236 1171088 0 0 287625 306041 0 354884 251289 1047541 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $92236 $1375281 $0 $0 $401541 $496093 $0 $354884 $365117 $1615576

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 273112 210111 297004 573668 190838 376570 263745 1945741

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $5130621 $16008281 $13404427 $4339939 $9320024 $9901943 $3863778 $12300139 $8592555 $30810801

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 18: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

PENN TAMPA WEST VOLUSIA GUEST FACILITY SANFORD SOKC LLC SARASOTA ST JOHNS GREYHOUND RACING DANIA FT PIERCE MIAMI Greyhound Permitholders

Daytona Beach Kennel Club Inc $215894 $97240 $60633 $352108 $689495 $0 $124220 $34297 $82586 Derby Lane (St Petersburg Kennel Club Inc) 345987 190289 412910 1149550 0 163447 251288 148954 715634 Ebro Greyhound Park 0 0 189436 504184 791264 0 122422 1524 0 Flagler Dog Track 56043 73991 147320 621428 817082 66414 0 0 0 HampT Gaming Inc dba Mardi Gras Racetrack 318579 251172 217267 372724 797210 74038 179812 0 0 Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 0 451893 597732 0 75947 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 188772 0 32799 142172 488540 0 57978 0 143248 Mardi Gras Racetrack and Gaming Center 38896 107014 201539 326958 87215 164049 115363 0 0 Melbourne Greyhound Park LLC 68729 87756 118683 331819 396295 62490 566624 112470 567487 Naples-Ft Myers Greyhound Track 65469 56570 124111 477954 562997 49988 0 0 0 Orange Park Kennel Club Inc 464584 414871 395687 0 1811813 372931 321194 49692 300926 Palm Beach Kennel Club 224873 342717 172036 1262359 497232 160979 346783 78536 339122 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 37677 146437 1035203 20914 12080 8938 11833 Pensacola Greyhound Racing LLP 0 0 0 2438014 0 0 0 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 176847 789656 0 172643 43681 0 13958 Sarasota Kennel Club Inc 32817 178069 0 680894 1511764 89010 0 0 0 St Johns Greyhound Park 142430 124234 145334 1150855 381934 110327 78196 26387 118541 Tampa Greyhound Track 344753 224420 413569 1007781 2744164 160326 217160 131479 550071 West Volusia Racing Inc 5772 85906 75661 461839 0 0 101105 0 80154

Total Greyhound Permitholders $2513598 $2234249 $2921509 $12668625 $13209940 $1667556 $2613853 $592277 $2923560

Jai Alai Permitholders Dania Jai Alai $0 $0 $0 $0 $0 $0 $0 $0 $625560 Ft Pierce Jai Alai 0 0 0 445861 139145 129003 4638 0 500055 Hamilton Jai Alai and Poker 75701 0 0 0 218383 0 0 15029 4034 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 54049 52788 0 278592 236085 42139 213655 36402 209824 Orlando Jai Alai 0 0 0 0 0 0 807893 175984 733145 Summer Jai Alai 0 0 0 0 0 0 0 786134 0 Summersport Enterprises LLC 0 0 0 0 0 0 0 138495 89584

Total Jai Alai Permitholders $129750 $52788 $0 $724453 $593613 $171142 $1026186 $1152044 $2162202

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 0 180317 230089 0 24121 35188 165640 Tampa Bay Downs Inc 65733 0 71383 466997 1087011 32274 123760 94636 392713 Tropical Park Inc 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $65733 $0 $71383 $647314 $1317100 $32274 $147881 $129824 $558353

Harness Permitholders Isle Casino and Racing at Pompano Park 1840 0 787 444395 0 0 1027166 0 0

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $2710921 $2287037 $2993679 $14484787 $15120653 $1870972 $4815086 $1874145 $5644115

CO

NTIN

UED

ON

NEXT PA

GE

Note Figures above include handle from charityscholarship performances

15

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 19: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

TOTAL

$15839480 33290613

71430671697070817136020

100922464758

184790953937022

2192469130201752234162675414704212851619

648706013307878265443581711717833209518

6638512$361116730

555847253965731888177

07432085

2570382610862813555154

$50620568

53523049891513183833443510254324491728

$128404358

12694474

0

$552836130

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

HOST PERMITHOLDER

GULFSTREAM TAMPA BAY TROPICAL POMPANO HIALEAH GUEST FACILITY ORLANDO SUMMER SUMMERSPORT CALDER PARK DOWNS PARK PARK PARK Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $43999 $183553 $5111731 $167429 $1152163 $

1622461 $1270449 $

14352 Derby Lane (St Petersburg Kennel Club Inc) 9667 204591 230751 9207310 2054433 5660901 3032611

1

780389 49018 Ebro Greyhound Park 2857 0 93498 1718266 466278 675423

4

21259 8865

0

Flagler Dog Track 0 0 0 1543913 833991 0 565955 2629776 0 HampT Gaming Inc dba Mardi Gras Racetrack 0 0 156662 987513 279755 9654

2

38166 2483408

0

Jacksonville Kennel Club Inc 0 0 0 0 0 0 0 0 0 Jefferson County Kennel Club Inc 0 0 70839 0 0 0 0 0 0 License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 147669 2567914 0 528291 11872961 1222819 0 Mardi Gras Racetrack and Gaming Center 0 0 0 23378 274269 0 90846 867700 0 Melbourne Greyhound Park LLC 35929 124307 449340 6521318 2336832 3910656 2299765 601784 0 Naples-Ft Myers Greyhound Track 0 0 0 8064066 3854840 7324470 3791733 1065058 0 Orange Park Kennel Club Inc 11621 93658 238510 4334978 1050145 2261160 1281360 202925 0 Palm Beach Kennel Club 0 124182 189932 21452500 16829475 3677838 622821 4187751 0 Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 54023 3486385 75697 718900 1824950 891819 0 Pensacola Greyhound Racing LLP 0 0 0 656757 387558 83762 227300 0 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 9874 0 2195610 1431032 2833020 0 775836 0 Sarasota Kennel Club Inc 14708 0 0 7327007 1848829 3914275 2272068 1050058 0 St Johns Greyhound Park 2686 35416 56140 4435415 1094884 2262516 1493814 831245 0 Tampa Greyhound Track 14007 164345 209470 7439099 1618271 4388596 2136446 1453869 47138 West Volusia Racing Inc 0 0 0 0 1224411 1965299 26886 536759 14496

Total Greyhound Permitholders $91475 $800372 $2080387 $87073160 $35828129 $41366924 $

33821402 $21860510 $

125004

Jai Alai Permitholders Dania Jai Alai $56902 $182831 $0 $430496 $565458 $0 $145776 $1649784 $0 Ft Pierce Jai Alai 0 138556 12566 1271390 0 420869 0 0 0 Hamilton Jai Alai and Poker 0 0 0 758864 254 0 0 0 0 Miami Jai Alai 0 0 0 0 0 0 0 0 0 Ocala Poker and Jai Alai 10558 56076 166602 1737095 429404 1077603 598403 313141 0 Orlando Jai Alai 0 193424 686932 9005188 2374208

5

322437

3

324661 3079954

0

Summer Jai Alai 0 0 230867 69280 0 0 0 0 0 Summersport Enterprises LLC 0 0 0 634942 0 0 215067 1332011 0

Total Jai Alai Permitholders $67460 $570887 $1096967 $13907255 $3369324

$

6820909 $

4283907 $6374890

$

0

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $531924 $0 $3306 $0 Gulfstream Park Racing Association Inc 0 0 0 28482670 0 8340051 12830243 238549 0 Ocala Breeders Sales 0 43298 40618 7319803 2162739 4178143 2282097 531267 0 Tampa Bay Downs Inc 0 102574 126512 16143043 6023692 0 4976920 1884591 0 Tropical Park Inc 0 0 0 0 20125950

4

365778

0

0

0

Total Thoroughbred Permitholders $0 $145872 $167130 $51945516 $28312381 $

17415896 $

20089260 $2657713

$

0

Harness Permitholders Isle Casino and Racing at Pompano Park 0 0 714446 3576487 1633326

0

1046918

0

118320

Quarter Horse Permitholders South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

TOTAL FOR ALL PERMITHOLDERS $158935 $1517131 $4058930 $156502418 $69143160 $65603729 $59241487 $30893113 $243324

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

Note Figures above include handle from charityscholarship performances

16

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 20: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historical Resources Operating Trust Fund or the Racing Scholarship Trust Fund (Board of Governorsrsquo Operations and Maintenance Trust Fund) Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $1997441 was paid to charitable organizations during Fiscal Year 20102011 bringing the total proceeds disbursed since 1985 to $70860750

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16880918 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $1582

Total For 20102011 Fiscal Year $1582

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $92021653 The amount collected in abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $991775 Jai Alai Permitholders $120960 Total For 20102011 Fiscal Year $1112735

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

17

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 21: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Ibull

2 3 4 5 6 7 8 9 0 1 00 00 00 00 00 00 00 00 01 012 2 2 2 2 2 2 2 2 21 2 3 4 5 6 7 8 9 0

00 00 00 00 00 00 00 00 00 012 2 2 2 2 2 2 2 2 2

CARDROOM COMPARATIVE DATA

During Fiscal Year 20102011 there were 23 licensed cardroom permitholders that operated at pari-mutuel facilities The number of cardroom tables decreased from 746 in Fiscal Year 20092010 to 718 in Fiscal Year 20102011 Cardroom gross receipts increased from $104799448 to $125141080 and as a result gross receipts tax increased from $10479945 to $12514108 this fiscal year Table fees decreased from $749000 to $718000 this fiscal year The overall result was an increase in total state revenue from $11228945 to $13232108 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2011 the division distributed approximately $1564240 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20012002 THROUGH 20102011

$0

$20

$40

$60

$80

$100

$120

$140

Mill

ions

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Cardroom Gross Receipts Total State Revenue

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

18

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 22: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20102011

Greyhound Racing Associations Daytona Beach Kennel Club IncWest Volusia Racing Inc Derby Lane (St Petersburg Kennel Club Inc) Ebro Greyhound Park Flagler Dog Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel ClubLicense Acquisitions LLC Pensacola Greyhound Racing LLP Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Permitholders

Jai Alai Permitholders Dania Jai AlaiSummersport Enterprises LLC Ft Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Poker and Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Calder Race Course IncTropical Park Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc

Total Thoroughbred Permitholders

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL PERMITHOLDERS

County Municipality

Gross

Receipts

Tournament Gross

ReceiptsGross Receipts

Tax (A) Table Fees Collected

Total Taxes and Fees

Volusia Pinellas

Washington Dade Duval

Jefferson Hallandale

Brevard Lee

Town of Orange Park Palm Beach

Escambia Sarasota St Johns

Hillsborough

10044026 7793293 4522938 7080690

0 770072

4554137 4166310 5902384

10348197 11915610

4099774 4629159 5403372 2152031

83381993

386771 772413 107736

6820 0

29412 43150

226600 312840 277487 982237 366495 639935 260982 120031

4532909

1043080 856571 463067 708751

0 79948

459729 439291 621522

1062568 1289785

446627 526909 566435 227206

8791490

50000 55000 25000 18000

5000 20000 33000 43000 26000 40000 71000 25000 38000 33000 1000 (B)

483000

1093080 911571 488067 726751

5000 99948

492729 482291 647522

1102568 1360785

471627 564909 599435 228206

9274490

Hallandale St Lucie Hamilton

Dade Marion

613630 3180199 1012441

537434 3616190 8959894

383569 90905 25463

3400 130502 633839

99720 327110 103790

54083 374669 959373

26000 16000 7000

14000 21000 84000

125720 343110 110790

68083 395669

1043373

Dade Broward

Hillsborough

3847522 5136764 4749245

13733531

306276 172092 263419 741787

415380 530886 501266

1447532

29000 21000 26000 76000

444380 551886 527266

1523532

Broward 11902008 1255120 1315713 48000 1363713

$117977426 $7163655 $12514108 $691000 $13205108

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Permitholder operated with 21 card tables The above amount reflects actual table fee(s) received during 20102011

19

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 23: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

SLOT COMPARATIVE DATA

During Fiscal Year 20102011 the total amount wagered by patrons was $5054297731 Average daily revenue per slot machine was $181 Total net slot revenue was $357325388 In accordance with Section 551106(2)(a) Florida Statutes effective July 1 2010 the tax rate on net slot machine revenue was reduced from 50 percent to 35 percent as a result the total taxes paid to the state was $125063886 a decrease of nine percent in total paid slot taxes from the previous fiscal year

HISTORICAL SLOT FACILITY ACTIVITY Fiscal Year Total Amount Wagered Total State Revenue 20062007 $1114108466 $49620582 20072008 $3023981126 $120560316 20082009 $2701341777 $103895349 20092010 $3840468455 $138125105 20102011 $5054297731 $125063886

FISCAL YEAR 20102011

Gulfstream Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

04142007

West Flagler Operations Began

10152009

Calder Operations Began

01222010 TOTAL

Average Number of Machines 853 1128 1452 787 1177 5397 Number of Operating Days 365 365 365 365 365 365 Average Daily Revenue per Machine $174 $129 $201 $254 $164 $181 Amount Wagered $782049879 $724397808 $1612232142 $1009189516 $926428386 $5054297731 Amount Won By Patrons $720107073 $664680009 $1494578590 $936131472 $844901310 $4660398454 Promotional Credits $7769562 $6828106 $11082231 $118613 $11115550 $36914062 30-Day Unclaimed Tickets $44223 $31914 $199521 $37028 $27487 $340173

Net Slot Machine Revenue $54217467 $52921606 $106770841 $72976460 $70439014 $357325388 (1)State Tax Revenue $18976113 $18522562 $37369794 $25541761 $24653655 $125063886

Permitholder Revenue $35241354 $34399044 $69401047 $47434699 $45785359 $232261502 Total State Revenue as a Percent of

Amount Wagered 243 256 232 253 266 247

(1)Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

20

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 24: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

-- -+-

l - - - -

I JL I --- - - - - --- __ - -- _ ___ -

--

T - - -~ bull - ~ - __ r 1 _

_ -- - ~ --- f -

--

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

21

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 25: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

- r - - -- - -

- -~ ~

-- - _ -r - -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20102011

FLAGLER DOG TRACK AND MAGIC CITY CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Sep-06

Nov-06

Jan-07

Mar-07

May-07

Jul-0

7

Sep-07

Nov-07

Jan-08

Mar-08

May-08

Jul-0

8

Sep-08

Nov-08

Jan-09

Mar-09

May-09

Jul-0

9

Sep-09

Nov-09

Jan-10

Mar-10

May-10

Jul-1

0

Sep-10

Nov-10

Jan-11

Mar-11

May-11

Dai

ly R

even

ue p

er M

achi

ne

0

1000

2000

3000

4000

5000

6000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

22

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 26: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 27: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

--0

0

--0

Pari-Mutuel Facilities by Permit Type

Pensacola Greyhound Track

Ebro Greyhound Park

Jacksonville Kennel Club

Orange Park Kennel Club

St Johns Bayard Raceway

Jefferson County Kennel Club

Ocala Poker amp Jai Alai

Daytona K C West Volusia

Sanford Orlando Penn Sanford

Florida Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C Greyhound

The Isle at Pompano Park

Mardi Gras Gaming Racetrack

Dania Summersport Jai Alai

Gulfstream Park

Calder Tropical Park

Flagler Dog Track and Magic City

Miami Summer Jai Alai

PMW Northern Region Office

PMW Southern Region Office

6 Jai-Alai Frontons

3 Thoroughbred Tracks

1 Harness Track

1 Limited Intertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

2011 June 30

Hamilton Jai Alai

C

C C

5 Slot Machine Gaming Facilities

C 23 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

C

Ocala Breeders Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

PMW Central Region Office 16 Greyhound Tracks

C

C

C

Key

S

S

S

S

C

C

C

S

C

1 Quarter Horse Track

Hialeah Park

S

C

Facilities where two permitholders operate

23

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 28: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 20 permitholders operating at 13 tracks throughout the state A total of 3681 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of five percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live greyhound performances decreased by 10 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by nine percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 39 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 27 percent Overall total handle decreased by nine percent for the Florida greyhound industry

Total paid attendance decreased by 16 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 35 percent during Fiscal Year 20102011 The greyhound industry accounted for approximately 291 percent of Floridarsquos total revenue and 299 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $25589833 in purses during Fiscal Year 20102011 which includes stakes fees and sponsor contributions

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Section 5501647 Florida Statutes provides greyhound permitholders with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20102011 total contributions provided to greyhound adoption units amounted to $195407 which exceeded the minimum statutory requirement

Total Performances 3681 Total Paid Attendance 406089

Total Racing Days 2549 Total Admission Tax $21010

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Paid Attendance Total Admission Tax

Daytona Beach Kennel Club Inc Volusia County

wwwdaytonagreyhoundcom 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 07012010 to 12312010 and 442011 to 6302011

Purses Paid 297 Pari-Mutuel Operations 214 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$884299 $303655

$1187954

3869473305 3862524808

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Paid Attendance Total Admission Tax

Derby Lane St Petersburg Kennel Club Incy

wwwderbylanecom Post Office Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

01012011 to 06302011 Purses Paid

208 Pari-Mutuel Operations 155 Cardroom Operations

0 Total Purses Paid $0

TelephoneFax

$2022378 $180600

$2202978

7278123236 7278123305

24

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 29: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwebrogreyhoundparkcom MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Meet Period 07012010 to 09252010 and 05202011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 5581 Total Purses Paid Total Admission Tax $220

Telephone Fax

$355858 $136940 $492798

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Street Address 401 NW 38th Court Miami Florida 33126-5638

Meet Period 07012010 to 10302010 and 622011 to 6302011 Racing Results Purses Paid Performances 174 Pari-Mutuel Operations Racing Days 109 Cardroom Operations Paid Attendance 0 Slots Operations Total Admission Tax $0 Total Purses Paid

TelephoneFax

$1030352 $283352

$2111394 $3425098

3056493000 3056314529

H ampT Gaming Inc Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 03032011 to 05142011 at Mardi Gras

Racing Results Purses Paid Performances 105 Pari-Mutuel Operations Racing Days 53 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

$718270 $58690

$538290 $1315250

Jacksonville Greyhound Racing Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 1440 North McDuff Avenue Florida 32205-2035 Meet Period 07012010 to 09062010 and 06012011 to 06302011 at Orange Park Racing Results Purses Paid Performances 113 Pari-Mutuel Operations Racing Days 85 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$783484 $179343 $962827

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Website wwwjckcgreyhoundscom Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Street Address 3079 North Jefferson Street Monticello Florida 32344-5685

Meet Period 07012010 to 12042010 and 01282011 to 06302011

Racing Results Purses Paid Performances 222 Pari-Mutuel Operations Racing Days 220 Cardroom Operations Paid Attendance 18725 Total Purses Paid Total Admission Tax $1094

Telephone Fax

$442990 $34779

$477769

8509972561 8509973871

25

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 30: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail Meet Period 10012010 to 12312010 at Palm Beach Kennel Club

Racing Results Purses Paid Performances 117 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 28433 Total Purses Paid Total Admission Tax $1784

$884337 $125868

$1010205

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwplaymardigrascom Mailing Address Post Office Box 2007 Hollywood Florida 33022-2007 Street Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12122010 to 02282011

Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 55 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$864855 $139289 $255504

$1259648

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941 Meet Period 01142011 to 03262011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 62 Cardroom Operations Paid Attendance 18392 Total Purses Paid Total Admission Tax $158

Telephone Fax

$180586 $176911 $357497

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620 Meet Period 11052010 to 5302011 Racing Results Purses Paid Performances 406 Pari-Mutuel Operations Racing Days 204 Cardroom Operations Paid Attendance 162283 Total Purses Paid Total Admission Tax $13306

Telephone Fax

$1445929 $255590

$1701519

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101 Meet Period 09082010 to 12132010 Racing Results Purses Paid Performances 111 Pari-Mutuel Operations Racing Days 83 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$692630 $159074 $851704

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317 Meet Period 07012010 to 09302010 and 01012011 to 06302011 Racing Results Purses Paid Performances 350 Pari-Mutuel Operations Racing Days 273 Cardroom Operations Paid Attendance 88516 Total Purses Paid Total Admission Tax $3719

Telephone Fax

$2956447 $381164

$3337611

5616832222 5616845565

26

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 31: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022010 to 01082011 Racing Results Purses Paid Performances 153 Pari-Mutuel Operations Racing Days 103 Total Purses Paid Paid Attendance 0 Total Admission Tax 0

$672714 $672714

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Meet Period 07012010 to 10312010 and 02042011 to 06302011 Racing Results Purses Paid Performances 178 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$626140 $80599

$706739

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-0280 Meet Period 01102011 to 06292011 Racing Results Performances 147 Purses Paid Racing Days 99 Pari-Mutuel Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

TelephoneFax

$689585 $689585

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Meet Period 11262010 to 05072011 Racing Results Purses Paid Performances 207 Pari-Mutuel Operations Racing Days 139 Cardroom Operations Paid Attendance 84159 Total Purses Paid Total Admission Tax $730

TelephoneFax

$680806 $187634 $868440

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County Website wwwjaxkennelcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259-3107 Meet Period 12152010 to 05302011 at Orange Park Racing Results Purses Paid Performances 189 Pari-Mutuel Operations Racing Days 142 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1331837 $313238

$1645075

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwluckyscardscom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604-3107 Meet Period 07012010 to 12312010 at Derby Lane Racing Results Purses Paid Performances 208 Pari-Mutuel Operations Racing Days 156 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

Telephone Fax

$1699896 $251883

$1951779

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail Meet Period 01012011 to 04022011 at Daytona Beach Kennel Club Racing Results Purses Paid Performances 108 Pari-Mutuel Operations Racing Days 78 Cardroom Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$359072 $113576 $472648

27

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 32: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 866 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 12 percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live jai alai performances decreased by 18 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 28 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 24 percent for the Florida Jai Alai industry

Revenue to the state from jai alai wagering decreased by 35 percent during Fiscal Year 20102011 The jai alai industry accounted for approximately 39 percent of Floridarsquos total revenue and 37 percent of total handle from pari-mutuel performances Permitholders reported paying $5863196 in playersrsquo awards

Total paid attendance decreased by 100 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 866 Total Paid Attendance 0 Total Gaming Days 597 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address Post Office Box 96 Dania Beach Florida 33004-0096 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax Meet Period 12012010 to 06302011 Gaming ResultsPerformances 209 Paid Attendance 0 Live Operating Days 150 Total Admission Tax $0 Players Awards Paid $1642835

9549272841 9549270149

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 07022010 to 08282010 Miscellaneous Revenue to State $353 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 52 Paid Attendance 0 Live Operating Days 34 Total Admission Tax $0 Players Awards Paid $626000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Fax Meet Period 09142010 to 11192010 Gaming ResultsPerformances 98 Paid Attendance 0 Live Operating Days 49 Total Admission Tax $0 Players Awards Paid $93684

3866380011 3866380033

28

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 33: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax Meet Period 11012010 to 05062011

Gaming Results Performances 209 Paid Attendance 0 Live Operating Days 159 Total Admission Tax $0 Players Awards Paid $1708000

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokercom Mailing Address Post Office Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 03152011 to 04102011 Miscellaneous Revenue to State $20320 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 41 Paid Attendance 0 Live Operating Days 21 Total Admission Tax $0 Players Awards Paid $150545

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandojaialaicom MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Telephone Meet Period 01072011 to 02262011 Fax Miscellaneous Revenue to State $67880 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 47 Paid Attendance 0 Live Operating Days 32 Total Admission Tax $0 Players Awards Paid $134896

4073396221

4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 05072011 to 06302011 at Miami Jai Alai Miscellaneous Revenue to State $93760 (See Section 5509511(4) Florida Statutes for detail) Gaming Results Performances 62 Paid Attendance 0 Live Operating Days 47 Total Admission Tax $0 Players Awards Paid $541000

Summersport Enterprises LLC A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 07012010 to 11302010 at Dania Jai Alai

Gaming Results Performances 148 Paid Attendance 0 Live Operating Days 105 Total Admission Tax $0 Players Awards Paid $966235

29

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 34: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 323 regular performances including charity and scholarship performances were conducted during this past fiscal year a increase of two percent from the previous fiscal year

During Fiscal Year 20102011 handle on live thoroughbred performances increased five percent and handle from intertrack wagering decreased two percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by five percent while intertrack simulcast handle decreased by 10 percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20102011 decreased nine percent from the prior year The thoroughbred industry accounted for approximately 589 percent of Floridarsquos total revenue and 606 percent of total handle from pari-mutuel performances Permitholders reported paying a total of $75200183 in purses

Total paid attendance increased by two percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 323 Total Paid Attendance 101715 Total Racing Days 323 Total Admission Tax $25429

Calder Race Course Inc Churchill Downs Inc

Dade County Website wwwcalderracecoursecom Mailing Address Post Office Box 1808 Miami Gardens Florida 33055-0808

Street Address 2101 NW 27th Avenue Miami Gardens Florida 33056-1461

Meet Period 07012010 to 10172010 and 04252011 to 06302011 Racing Results Purses Paid Performances 102 Pari-Mutuel Operations Racing Days 102 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone

Fax

$12767736 $425830

$6711048 $19904614

3056251311 (Dade)

9545234324 (Broward)

3056252505

Gulfstream Park Racing Association Inc MI Developments Inc

Broward County Website wwwgulfstreamparkcom MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Meet Period 01052011 to 04242011 Racing Results Purses Paid Performances 79 Pari-Mutuel Operations Racing Days 79 Cardroom Operations Paid Attendance 0 Slot Operations Total Admission Tax $0 Total Purses Paid

Telephone Fax

$23100641 $813829

$7725989 $31640459

9544576213 9544576913

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122 Meet Period 12112010 to 05082011 Racing Results Purses Paid Performances 90 Pari-Mutuel Operations Racing Days 90 Cardroom Operations Paid Attendance 101715 Total Purses Paid Total Admission Tax $25429

Telephone Fax

$13350105 $1134895

$14485000

8138554401 8138543539

Tropical Park Inc Churchill Downs Inc

Dade County See Calders contact information for detail Meet Period 10212010 to 01042011 at Calder Race Course Racing Results Purses Paid Performances 52 Pari-Mutuel Operations Racing Days 52 Slot Operations Paid Attendance 0 Total Purses Paid Total Admission Tax $0

$7559026 $1611084 $9170110

30

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 35: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

Total Performances 24 Total Paid AttendanceTotal Racing Days 24 Total Admission Tax

QUARTER HORSE RACING ASSOCIATION

As of June 30 2011 Hialeah Park is the only permitholder conducting quarter horse racing performances in the State of Florida It was determined eligible for designation as a National Historic Landmark by the Secretary of the Interior in 1988 and was listed on the National Register of Historic places in 1979 In Fiscal Year 20102011 a total of 24 performances were conducted

During Fiscal Year 20102011 handle wagered at live quarter horse performances decreased by 31 percent In Fiscal Year 20092010 intertrack handle wagered on broadcasts of live Florida quarter horse performances was $651 and Fiscal Year 20102011 increased to $195968 Simulcast handle wagered on broadcasts of performances from outside the state increased by 100 percent while intertrack simulcast handle increased by 100 percent Overall total handle decreased by 12 percent for the Florida quarter horse industry

Total revenue from quarter horse racing to the state during Fiscal Year 20102011 decreased by eight percent The quarter horse industry accounted for approximately 04 percent of Floridarsquos total revenue and 02 percent of total handle from pari-mutuel performances Hialeah Park reported paying $2400000 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 24 Total Paid Attendance 0

Total Racing Days 24 Total Admission Tax $0

Hialeah Park

South Florida Racing Assocation LLC Dade

Website wwwhialeahparkracingcom Telephone 3058858000 Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax 3058878006 Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12032010 to 01232011

Racing ResultsPerformances 24

Purses Paid Pari-Mutuel Operations $2400000

Racing Days 24 Total Purses Paid $2400000 Paid Attendance 0 Total Admission Tax $0

31

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 36: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

32

HARNESS ASSOCIATIONS

As of June 30 2011 Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 139 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of one percent from the previous fiscal year

During Fiscal Year 20102011 handle wagered at live harness performances increased by eight percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by 13 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 14 percent while intertrack simulcast handle decreased by 12 percent Overall total handle decreased by 10 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20102011 decreased by five percent from the prior year The harness industry accounted for approximately 77 percent of Floridarsquos total revenue and 56 percent of total handle from pari-mutuel performances Pompano Park reported paying $8151112 in purses The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 139 Total Paid Attendance 0

Total Racing Days 140 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069-3106 Fax 9549780337 Meet Period 10162010 to 06292011

Racing Results Purses Paid Performances 139 Pari-Mutuel Operations $3024191 Racing Days 140 Cardroom Operations $2626891 Paid Attendance 0 Slot Operations $2500030 Total Admission Tax $0 Total Purses Paid $8151112

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20102011 the total handle wagered for all industries exceeded $883 million a decrease of eight percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20102011 decreased by six percent from the previous fiscal year

The state realized revenue from performances of approximately $116 million a decrease of 18 percent from the prior fiscal year Of the $116 million collected greyhound permitholders accounted for 291 percent thoroughbreds for 589 percent harness for 77 percent jai alai for 39 percent and quarter horse for 04 percent

Total paid attendance decreased 17 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 37: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association (FTBOA) awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 49 national champions Florida also produced ldquoAffirmedrdquo still the last horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 23 Breedersrsquo Cup Day champions and six horses of the year

The FTBOA funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7006397 to the FTBOA during Fiscal Year 20102011 The FTBOA paid out $5095654 in Breedersrsquo Awards $228000 in Stallion Ownersrsquo Awards and $1422000 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20102011 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $660000

Note Promotional program information is provided by respective Breeders and Owners Associations

33

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 38: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Racing Laboratory in the College of Veterinary Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics or drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20102011 the laboratory received and processed 87458 samples and performed 500961 analyses The vigilant monitoring of samples by the laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16148 71310 9 Samples Analyzed 16155 51151 9 Number of Analyses 198519 302442 11 Positives 135 49 NA

1 Volume Not Sufficient For Testing 20392 (286 of total number of samples received)

DRUG POSITIVES FOR FISCAL YEAR 20102011

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 2 0 Benzoylecgonine (1) 1 6 Boldenone (4) 1 0 Caffeine (2)Theophylline (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 0 1 Carbazochrome (na) 1 0 Clenbuterol (3) 3 0 Cocaine (1) Benzoylecgonine (1) Ecgonine Methylester (1) 0 3 Dimethyl Sulfoxide (5) 22 0 Flunixin (4) 1 0 Fluphenazine (2) 6 0 Glycopyrrolate (3) 2 0 Glycopyrrolate (3) Clenbuterol (3) 1 0 Guaifenesin (4) 1 0 Hydromorphone (1) 1 0 Hydroxydetomidine (3) 1 0 Methocarbamol (4) 1 0 Methocarbamol (4) Guaifenesin (4) 1 0 Naproxen (4) 1 0 Omeprazole Sulfide (5) 21 0 Oxilofrine (2) 5 0 Phenobarbital (2) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 13 6 Phenylpropanolamine (3) Ephedrine (2) 2 0 Pyrilamine (3) reported as O-Desmethylpyrilamine 8 0 Procaine (3) 0 17 Ranitidine (5) 5 0 Reserpine (2) 3 0 Stanozolol (4) 10 0 Testosterone (4) 7 0 Testosterone (4)Nandrolone (4) 9 0 Testosterone (4) Phenylbutazone (NA) Oxyphenbutazone (4) 1 0 Theobromine (4) 1 10 Theobromine (4)Theophylline (3) 0 6 Torsemide (3) 2 0

TOTALS 135 49

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted medical use in the racing horse

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I

Class (3) Drugs that may or may not have generally accepted medical use in the racing horse but the pharmacology of which suggests less potential to affect performance than drugs in Class 2

Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3

Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

34

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

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IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 39: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

FIN

AN

CIA

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ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

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IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 40: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20102011

State Revenue From Regular Performances Tax on Attendance $ 35679 Daily License Fees 2238342 Tax on Handle 9384035

State Revenue From Pari-Mutuel Performances $ 11658056

Other State Revenue Occupational Licenses $ 558539 Fingerprint Fees 240687 Escheated Tickets From Greyhound and Jai Alai (1) 1112735 Racing Scholarship Funds (1) 1582 PMW Trust Fund - Drug Fines 32670 Miscellaneous Revenue 7426 General Revenue Fund - Other Fines 28325

Other State Revenue $ 1981964

Total Pari-Mutuel State Revenue $ 13640020

State Revenue From Cardrooms Table Fees $ 691000 Gross Receipts(2) 12514108 Occupational Licenses 137233

Total State Revenue From Cardrooms $ 13342341

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 2000000 Facility License Fee 19500000 Slot Taxes(3) 125063886 Fingerprint Fees 19736 Occupational Licenses 230430 Miscellaneous Revenue 153051 Miscellaneous Fines 66025

Total State Revenue From Slots $ 147033128

Total State Revenue Generated $ 174015489

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education

35

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 41: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

ASSETS2011 2010

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 344182194 348138940

4429962 175758244

(223825) 2423642

3100

$ 94714953389031020

12937800544854047

(129050)2187162

-

TOTAL ASSETS $ 874712257 $ 1043595932

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 9043528 $ 11559618 Accrued salaries 14974867 12675001 Deposits payable - 1500000 Due to other funds 14564 -Due to other state agencies 11088676 280918110

Due to general revenue 89786878 58511207 Compensated absences 98219 286098

Total Liabilities 125006732 365450034

Fund Equity Unreserved 749705525 678145898

Total Fund Equity 749705525 678145898

TOTAL LIABILITIES amp FUND EQUITY $ 874712257 $ 1043595932

The financial statements and notes are for informational purposes only

36

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 42: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2011

FINAL BUDGET

REVENUES Fees Charges Commissions and Sales $ 2030366300 Licenses and Permits 80208500 Taxes 15918383900 Fines Forfeits Judgments and Settlements 10440600 Interest and Dividends Net 9642100 Refunds 25000000 Miscellaneous Receipts 9672000

Total Revenues 18083713400

EXPENDITURES CURRENT OPERATING Salaries 693172400 Other Personal Services 172051400 Other Operating Expenditures 100952300 Operation of Motor Vehicles 7474300 Risk Management 8706100 State Attorney-Slots 18461100 PMW Lab Services 226600000 PMW Compliance System 29647600 TrDMSHR SVCSSTW Contract 5502700 Cardroom Tax Distribution 150000000 Other Contracted Services 31335300 Compulsive Gambling Prevention 75000000

OPERATING CAPITAL OUTLAY 3139500 Acquisition of Motor Vehicles 5480200 Assessment for Fingerprinting 46040000 Service Charge to General Revenue 410000000 Refunds 15000000 Transfer to FDLE Slots Investigation 43753200 Transfers to Other Funds 16818948900 Transfers to General Revenue 4050000000

Total Expenditures 22911265000

Excess (Deficiency) of Revenues Over (4827551600) (Under) Expenditures

FUND BALANCE JULY 1 2010 678145898

2011 ACTUAL VARIANCE

2010 ACTUAL

$ 2522399121 69550917

13976847228 9849500

25323914 15543147

-

$ 492032821 $ 2043002872(10657583) 80107775

(1941536672) 15578101605(591100) 9383500

15681814 31218243(9456853) 2400575(9672000) 7635650

16619513827 (1464199573) 17751850220

604313102 115344533

72969338 5934829 8706100

18461100 226600000

24639600 5502700

130999308 11527099 69000000

370360 2831600

29124275 337016453

6530675 43200000

12374883128 2460000000

88859298 56706867 27982962

1539471 ---

5008000 -

19000692 19808201

6000000 2769140 2648600

16915725 72983547

8469325 553200

4444065772 1590000000

583604425134720421

7841544948132769809100

18309700236600000

246396006369600

127125307(8073394)690000005314309

-30756500

3079437662224357

2200000014021388674

2250000000

16547954200 6363310800 17924961090

71559627 4899111227 (173110870)

678145898 - 851256768

FUND BALANCE JUNE 30 2011 $ (4149405702) $ 749705525 $ 4899111227 $ 678145898 (1) (1)

(1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

37

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IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 43: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

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IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 44: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 45: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) Paid to the state of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c)

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

39

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 46: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of five days 5500351(1)

Permitholders are allowed to conduct one additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of five days 5500351(1)

Permitholders are allowed to conduct two additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of five days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of five days 5500351(1) Maximum of five days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

40

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 47: Division of Pari-Mutuel Wagering Annual Report … › dbpr › pmw › documents › Annual...2013/05/16  · This annual report encompasses the fiscal year, which began July 1, 2010,

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $25 million paid with the initial license application and annual thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

35 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prizes paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 for each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalties 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2010 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

41

  • Table of Contents 2010-2011
  • Overview 20102011
  • Division overview 10-11
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2010 2011 (revised)
        • Events Shaping the 20102011 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2010-11
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2010-2011
                • Sheet1
                • Sheet2
                • Sheet3
                  • PMW Handle Statistics 20102011
                    • Sheet 1
                    • Sheet 2
                    • Sheet 3
                      • Guest Handle by Host 2010-2011 (3 Page)
                        • Handle by Guest
                          • 20102011 Charity-scholarship
                            • RACING SCHOLARSHIP TRUST FUND
                            • ABANDONED WINNING TICKETS
                              • Cardroom Statistics 2010-2011
                                • Sheet1
                                  • Cardroom Revenue 2010 2011
                                    • Sheet3
                                      • Slot Comparative Data 2010-11revised
                                      • Daily revenue per machine 10-11 revised 1221
                                        • TOTAL LINE (3)
                                          • Events Shaping 2010 2011 (revised)
                                            • Events Shaping the 20102011 RacingGaming Season in Florida
                                              • Permitholder Contact Operating In 80th annual rpt
                                                • 20102011
                                                  • Promotional Programs for FL Horses 20102011
                                                  • Drug Positives for 2010-2011
                                                    • Sheet1
                                                      • Summary of State Revenue 2010-2011
                                                        • 2010-2011
                                                          • PMW 06 30 11 Financail Statements
                                                            • Balance Sheet
                                                            • Expenditures
                                                            • Notes
                                                              • PMW Statute Matrix 2010-2011
                                                                • Sheet1
                                                                  • Slot Statute Matrix 20102011
                                                                    • Sheet1
                                                                      • FACILITIESMAP--2011-08-04pdf
                                                                        • Page-1
                                                                          • Division overview 10-11pdf
                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                            • OFFICE OF AUDITING
                                                                            • OFFICE OF OPERATIONS
                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                              • Division overview 10-11pdf
                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                • OFFICE OF AUDITING
                                                                                • OFFICE OF OPERATIONS
                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                      • 20102011 Charity-scholarshippdf
                                                                                        • RACING SCHOLARSHIP TRUST FUND
                                                                                        • ABANDONED WINNING TICKETS
                                                                                          • Drug Positives for 2010-2011pdf
                                                                                            • Sheet1
                                                                                              • Division overview 10-11pdf
                                                                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                • OFFICE OF AUDITING
                                                                                                • OFFICE OF OPERATIONS
                                                                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
                                                                                                  • Events Shaping 2010 2011 (revised)pdf
                                                                                                    • Events Shaping the 20102011 RacingGaming Season in Florida
                                                                                                      • Summary of State Revenue 2010-2011pdf
                                                                                                        • 2010-2011
                                                                                                          • Division overview 10-11 (revised 10-24-2012)pdf
                                                                                                            • THE DIVISION OF PARI-MUTUEL WAGERING
                                                                                                            • OFFICE OF AUDITING
                                                                                                            • OFFICE OF OPERATIONS
                                                                                                            • OFFICE OF REVENUE AND FINANCIAL ANALYSIS